Financial Performance - Quarter Ended 30th September 2026

Income Statement Highlights

  • Revenue from Operations: ₹996.39 lakh (unaudited)
  • Net Sales/Income from Operations: ₹996.39 lakh
  • Other Income: ₹0.00 lakh (compared to ₹3.14 lakh in Q2 FY26)
  • Total Income: ₹996.39 lakh

Expense Breakdown

  • Cost of materials consumed: ₹651.16 lakh
  • Purchases of stock in trade: ₹0.00 lakh
  • Changes in Inventories: ₹194.35 lakh (increase)
  • Employee benefit expenses: ₹55.52 lakh
  • Finance Cost: ₹6.67 lakh
  • Depreciation and amortization: ₹9.06 lakh
  • Other Expenses: ₹66.18 lakh
  • Total Expenses: ₹982.94 lakh

Profitability Metrics

  • Profit from operations before exceptional items: ₹13.45 lakh
  • Exceptional Items: None
  • Profit before tax: ₹13.45 lakh
  • Tax expenses: ₹0.00 lakh (both current and deferred tax)
  • Net Profit for the period: ₹13.45 lakh
  • Other Comprehensive Income: ₹0.00 lakh
  • Total Comprehensive Income: ₹13.45 lakh

Comparative Performance

Quarter-over-Quarter Comparison (Q2 FY27 vs Q1 FY27)

  • Revenue increased from ₹541.50 lakh to ₹996.39 lakh
  • Net profit increased from ₹11.09 lakh to ₹13.45 lakh

Year-over-Year Comparison (Q2 FY27 vs Q2 FY26)

  • Revenue increased from ₹626.30 lakh to ₹996.39 lakh
  • Net profit decreased from ₹22.12 lakh to ₹13.45 lakh

Half-Year Performance (6 months ended 30th September 2026)

  • Total Income: ₹1,537.89 lakh (unaudited)
  • Net Profit: ₹24.54 lakh (unaudited)
  • Compared to H1 FY26: Income of ₹1,623.22 lakh and profit of ₹52.12 lakh

Financial Position as at 30th September 2026

Assets

  • Property, Plant and Machinery: ₹667.48 lakh (vs ₹684.24 lakh at March 2026)
  • Investments: ₹257.09 lakh (unchanged)
  • Loans: ₹302.56 lakh (vs ₹1.71 lakh at March 2026)
  • Other Non-Current Assets: ₹60.64 lakh (vs ₹9.85 lakh at March 2026)
  • Inventories: ₹400.84 lakh (vs ₹616.69 lakh at March 2026)
  • Trade Receivables: ₹1,305.92 lakh (vs ₹743.75 lakh at March 2026)
  • Cash and Cash Equivalents: ₹8.82 lakh (vs ₹273.87 lakh at March 2026)
  • Current Tax Assets: ₹15.97 lakh (vs ₹1.27 lakh at March 2026)
  • Other Current Assets: ₹142.37 lakh (vs ₹174.73 lakh at March 2026)
  • Total Assets: ₹3,161.69 lakh

Liabilities and Equity

  • Equity Share Capital: ₹513.32 lakh (unchanged)
  • Other Equity: ₹1,116.68 lakh (vs ₹1,092.14 lakh at March 2026)
  • Total Equity: ₹1,630.00 lakh
  • Non-Current Borrowings: ₹19.27 lakh (vs ₹31.39 lakh at March 2026)
  • Other Non-Current Liabilities: ₹28.24 lakh (unchanged)
  • Current Borrowings: ₹47.51 lakh (vs ₹59.63 lakh at March 2026)
  • Trade Payables: ₹314.49 lakh (vs ₹50.43 lakh at March 2026)
  • Other Financial Liabilities: ₹750.13 lakh (vs ₹569.66 lakh at March 2026)
  • Provisions: ₹214.43 lakh (vs ₹408.30 lakh at March 2026)
  • Current Tax Liabilities: ₹205.13 lakh (vs ₹69.72 lakh at March 2026)
  • Total Liabilities and Equity: ₹3,161.69 lakh

Cash Flow Statement

Operating Activities

  • Net Profit After Tax: ₹24.54 lakh (for 6 months ended 30th September 2026)
  • Cash Generated from Operations: Negative ₹501.77 lakh
  • Net Cash From Operating Activities: Negative ₹501.77 lakh

Investing Activities

  • Purchase of Fixed Assets: Negative ₹1.22 lakh
  • Net Cash Used In Investing Activities: Negative ₹1.22 lakh

Financing Activities

  • Availment/Repayment of Borrowings: ₹251.25 lakh (net availment)
  • Interest Paid: Negative ₹13.31 lakh
  • Net Cash From Financing Activities: ₹237.94 lakh

Net Cash Movement

  • Net Decrease in Cash and Equivalents: Negative ₹265.05 lakh
  • Cash at Beginning: ₹273.87 lakh
  • Cash at End: ₹8.82 lakh

Regulatory Compliance and Review

  • The results were reviewed by the Audit Committee and taken on record by the Board of Directors at its meeting held on 31st October 2026
  • The financial results have been subjected to limited review by the Company's Statutory Auditors, Umamaheswara Rao & Co., Chartered Accountants
  • The review was conducted in accordance with Standard on Review Engagement (SRE) 2400
  • The auditors report nothing has come to their attention that causes them to believe the results contain material misstatement
  • The disclosure is made in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Additional Information

  • Paid-up Equity Share Capital: ₹513.32 lakh (unchanged from previous periods)
  • Earnings per Equity Share: Not calculated or disclosed in the document
  • Meeting Details: Board meeting commenced at 11:00 and concluded at 16:00 on 31st October 2026